State tax on services amended: revised classifications for restaurant supplies, event catering, rail catering and multimodal transport.
The notification amends state GST classifications and rates for food and drink supplies and transport and information services. It redefines restaurant and institutional canteen supplies, distinguishes event based occasional catering, replaces references to declared tariff with value of supply in specified items, conditions certain entries on non availment of input tax credit, creates a defined entry for multimodal transportation of goods with explanatory definitions, and separates e books from other telecommunications and information supply services.

Concessional GST rates for handicraft goods reduce State tax on specified intra state items to prescribed lower rates.
State notification exempts intra state supplies of specified handicraft goods from so much State tax as exceeds the lower concessional rates set against each listed tariff item; it defines "handicraft goods" by reference to predominant hand manufacture with substantial ornamentation or distinctive aesthetic or cultural features, and applies differing concessional percentages to the enumerated tariff headings. The measure becomes effective on the notification's stated commencement date.

Input tax credit restriction: ITC on specified goods excluded for supplies from August; unutilised balances after July lapse.
The amendment inserts a proviso excluding application of the notification to ITC accumulated on supplies of goods at serial numbers 1-7 (including 6A-6C) received on or after 1st August, 2018, and provides that any unutilised ITC balance after payment of tax for and up to July, 2018 on inward supplies received up to 31st July, 2018 shall lapse.

GST exemption update adds specified goods and introduces branding and actionable-rights conditions for certain exempt items.
Amendments revise the Nagaland SGST exemption schedule by inserting and substituting serial entries to add specified agricultural and plant-based goods, materials for broom manufacture, handcrafted stone/marble/wood deities, sanitary products, certain rakhi, coir pith compost subject to branding/actionable-rights conditions, and by substituting the entry for de-oiled rice bran with an explanatory note; the notification also clarifies sale of currency notes or coins to designated government purchasers.

GST rate amendments: reclassification of goods shifts tax treatment for specified commodities including fuel blend and household electrical items.
The notification restructures tariff classifications under Nagaland GST by inserting, substituting and omitting entries across Schedule I (2.5%), Schedule II (6%), Schedule III (9%) and Schedule IV (14%), thereby reallocating specified goods to different tax rates. Key operative changes include addition of ethyl alcohol supplied to oil marketing companies for blending to the 2.5% schedule; introduction of items such as bamboo flooring, brass kerosene pressure stoves, fuel cell vehicles and lithium-ion batteries into the 6% and 9% schedules; and omission or substitution of multiple serials in the 14% schedule. The amendments take effect 27 July 2018.

Definition of business narrowed: government and local authorities' public authority activities excluded from GST business scope.
The State Government inserted an explanation into notification F.NO.FIN/REV-3/GST/1/08 "N" clarifying that, for item (vi) at serial number 3 in the Table, the term business shall not include any activity or transaction undertaken by the Central Government, a State Government or any local authority when engaged as public authorities; the amendment, made under sub section (3) of section 11 of the Nagaland GST Act, comes into force from 27th July, 2018.

Amendment to notification: inclusion of union territory and municipality expands applicability of state GST jurisdiction.
Under powers conferred by sub-section (2) of section 7 of the Nagaland Goods and Services Tax Act, 2017, the State Government amended a prior notification by inserting "or Union territory" after "State Government" and "or to a Municipality under article 243W of the Constitution" after "Constitution" in the first paragraph; the amendment takes effect from 27th of July, 2018.

Direct Selling Agent services to banks and NBFCs specified in Nagaland GST notification; definition of renting of immovable property added.
The notification inserts a new table entry identifying services supplied by individual Direct Selling Agents (DSAs) other than bodies corporate, partnerships or LLPs when supplied to banking companies or NBFCs located in the taxable territory; and adds a definition of "renting of immovable property" covering access, occupation, use or similar arrangements with or without transfer of possession or control. The amendment is effective from 27th July, 2018.

GST exemption expanded to add multiple nil-rated services and clarify valuation and educational-board treatment.
The notification amends the State GST exemption schedule by adding numerous nil-rated service entries and modifying existing entries: exemptions include old age home services for resident senior citizens (within capped inclusive consideration), construction of agricultural electricity distribution up to the farmer's tube well, warehousing of minor forest produce, certain provident/pension fund services, government loan guarantees to undertakings, FSSAI testing and licensing services to food businesses, artificial insemination of livestock, assignment-of-royalty collection services subject to reconciliation limiting exemption to GST actually paid by mining lease holders, and modest membership-fee exemptions for non-profit bodies; it also substitutes "value of supply" for "declared tariff" and clarifies treatment of educational boards for examination services.

GST classification amendments: restaurant and event catering redefined, input tax credit restricted, and multimodal transport defined.
The notification amends GST classification: restaurant and institutional canteen supplies of food or drink are redefined, excluding specified lodging premises and event based supplies; input tax credit on goods and services used in these supplies is disallowed. Food and drink supplied by Indian Railways, IRCTC or their licensees is treated similarly. The phrase "declared tariff" is replaced by "value of supply" in several entries; event based catering is reclassified separately. The notification also defines multimodal transportation and clarifies e book and telecommunications service classifications. Effective from 27th July, 2018.

Input tax credit restriction: accumulated credits for specified goods excluded and remaining balances will lapse under transitional rule.
Amendment inserts a proviso withdrawing the earlier notification's application to accumulated input tax credit on supplies of specified goods received after a notified cut off, and provides that accumulated unutilised input tax credit, after payment of tax up to an earlier cut off on inward supplies received up to that earlier date, shall lapse.

GST exemption schedule updated to add specified agricultural, sanitary and household goods and to substitute exempted entries.
Amendment to the schedule of exempted goods under the Rajasthan GST framework inserts and substitutes specific tariff headings and descriptions-adding plant materials for broom manufacture, articles of stone, wood or leaf, sanitary towels and tampons, rakhi (with exclusions), branded coir pith compost subject to brand-right conditions, and substituting the de-oiled rice bran and currency note/coin entries-thereby refining the classification and eligibility for exemption under the State's section 11(1) exemption mechanism.

GST rate amendments: Rajasthan revises taxable goods lists and substitutes entries across state schedules, modifying classification and rates.
Amendment to the Rajasthan State GST schedules revises classification and taxable treatment of specified goods by inserting, substituting and deleting entries across Schedules I through IV, effective from 27 July, 2018. The notification adds targeted tariff headings and descriptive entries (including ethyl alcohol for blending with motor spirit and fertilizer grade phosphoric acid), substitutes descriptive entries for apparel, coir products and copper articles, deletes several serial entries, and introduces new HS classifications and carve outs to refine schedule coverage and administrative application of state GST.

Definition of business clarified: governmental activities by public authorities excluded from taxable scope under the notification.
The notification inserts an explanation excluding from the term business any activity or transaction undertaken by the Central Government, a State Government or any local authority when they are engaged as public authorities, thereby clarifying that such governmental activities are not to be treated as business for the purposes of the specified item in the earlier notification.

Scope of supply amendments expand exclusions to include Union territory and revise municipal constitutional reference.
Amendment inserts "or Union territory" after "State Government" in the exclusion clause and substitutes the existing municipal constitutional citation with a different Article reference, thereby expanding the territorial phrasing and revising the constitutional provision invoked for exclusions under the state notification governing non-supply transactions.

Reverse charge for DSA services: banks and NBFCs must pay tax on services from individual DSAs located in taxable territory.
Adds reverse charge liability for services supplied by individual Direct Selling Agents (not bodies corporate, partnerships or LLPs) to a banking company or a non-banking financial company located in the taxable territory, making the bank or NBFC the recipient liable to pay tax. Also inserts Explanation clause (g) defining renting of immovable property to include allowing access, occupation, use, with or without transfer of possession or control, and includes letting, leasing, licensing or similar arrangements.

GST exemptions on specified services expand to include old-age home care, agricultural electrification, warehousing, pensions and public services.
Amendments to the Rajasthan GST notification expand service exemptions, delete supplier-identifying language for certain entries, replace "declared tariff" with "value of supply," add multiple new exempt service categories including old age home services to senior residents, agricultural electrification infrastructure to tube wells, warehousing of minor forest produce, provident and pension trust services, government loan guarantees to PSUs, FSSAI testing services, artificial insemination of livestock, exemptions for contractors collecting royalty subject to reconciliation, and a capped membership-fee exemption for certain non-profit bodies, with a clarification treating educational boards as educational institutions for examination services.

Restaurant supply taxation redefined to adjust taxable scope and input tax credit conditions under state GST.
The Rajasthan GST notification amends classification and taxable treatment for food and drink supplies by restaurants, canteens and institutional suppliers, including a specific inclusion for Indian Railways/IRCTC supplies, and conditions the applicable rate on non availability of input tax credit for goods and services used in supply. It replaces the term "declared tariff" with "value of supply", creates a separate category for event based food supplies, defines multimodal transportation and multimodal transporter for goods transport services, and classifies online supplied e books as a distinct supply.

Handicraft goods tax exemption: intra state supplies subject only to specified reduced state GST rates from notification.
Exempts intra-state supplies of specified handicraft goods from state tax to the extent that state tax payable exceeds the reduced rates set out in the Table. The notification, issued under section 11(1) of the Rajasthan GST Act, defines "handicraft goods" for this purpose and enumerates tariff headings with corresponding reduced state tax rates applicable to those goods; the exemption is confined to the goods and classifications listed and takes effect from the notification's operative date.

Tax exemption for handicraft goods: intra-state supplies limited to prescribed capped State GST rates under notification.
Exempts intra-state supplies of identified handicraft goods from State GST to the extent the tax exceeds the capped rates specified in the Table. The exemption applies by listing tariff headings and descriptive entries with corresponding maximum State tax rates; supplies attract State tax only up to those prescribed rates. The notification defines handicraft goods by reference to predominant hand manufacture, substantial ornamentation or inlay work, and distinctive aesthetic or cultural features that differentiate them from mechanically produced goods, and specifies the notification's commencement.